King H
Comput Healthc. 1988 Feb;9(2):34, 36.
The advent of DRGs has demanded that hospitals account for all costs and resources. A case mix management system must take into consideration every component of a total managerial accounting strategy. This article discusses the factors healthcare institutions need to address to achieve a completely interfaced accounting system.
诊断相关分组（DRGs）的出现要求医院核算所有成本和资源。病例组合管理系统必须考虑全面管理会计策略的每个组成部分。本文讨论了医疗机构为实现完全对接的会计系统需要解决的因素。
